Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020

A person who is dissatisfied with a decision covered by subsection (2) may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953.

This subsection covers a decision of the Commissioner under this Act that the person:

is not entitled to a cash flow boost for a period; or

is entitled to a cash flow boost for a period of a particular amount.

For the purposes of this section, treat the reference in paragraph 14ZW(1)(c) of the Taxation Administration Act 1953 to “notice of the taxation decision to which it relates has been served on the person” as instead being a reference to “the taxation decision to which it relates was made”.